½Û×ÓÊÓÆµ

Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.11 Business premises renovation /Entitlement to allowances / B3.1103 Business premises renovation—qualifying building
Commentary

B3.1103 Business premises renovation—qualifying building

Business tax

A qualifying building means a building or structure, or part of a building or structure, which meets the following conditions1:

  1. Ìý

    (a)ÌýÌýÌýÌý it must be situated in a disadvantaged area on the date when the conversion or renovation work began

  2. Ìý

    (b)ÌýÌýÌýÌý it must have been unused throughout the period of one year ending immediately before that date

  3. Ìý

    (c)ÌýÌýÌýÌý on that date, it

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:16